Back

Republic of the Philippines represented by the Commissioner of Internal Revenue Vs. GST Philippines, Inc.

REPUBLIC OF THE PHILIPPINES, represented by the Commissioner. of Internal Revenue, Petitioer, vs. GST PHILIPPINES, INC., Respondent.

G.R. No. 190872 | 2013-10-17

ENBANC

DECISION

PERLAS-BERNABE, J.:

It is true that every citizen has a civic responsibility, nay an obligation, to honestly pay the right taxes as a contribution to the government in order to keep and maintain a civilized society. Corollarily, the government is expected to implement tax laws in good faith; tn discharge its duty to collect what is due to it; and, consistent with the principles of fair play and equity, to justly return· what has been erroneously and excessively given to it, after  careful verification but without infringing upon the fundamental rights of the taxpayer.

In this Petition for...